الأبعاد القانونية لدلالة المنشأ في ظل قانون الجمارك الموحد : دراسة لحالة المملكة العربية السعودية

الملخص EN

The aim of this paper is to shed light on the origin rules of goods according to the customs law of GCC and the agreement of origin rules of Uruguay Round.

The results of the paper showed that the customs law lacks criteria governing rules of origin and this could hinder the customs administrations to know the nationality of the products which being subject to several manufacturing process.

According to the agreement of Arab countries, Saudi Arabia will grant the national origin to those goods produced or manufactured entirely in a member state or of goods that have added - value of not less than 40% of the total value.

Saudi Arabia will apply the rules of Arab origin on goods that belong to the countries of origin, non-preferential until crystallize a unified perception between the WTO and the WCO on creating uniform rules of origin.

The goods bearing the fabricated trademarks of international companies are not in violation of determining the value of imported goods.

The issue of nationality of goods is very limited compared to the issue to misled consumers by importers from the fact of the origin of goods.

Importers needs to raise awareness towards the application of customs law.

And this law should be amended to include detailed rules for the origin of goods of preferential and non - preferential and increase the penalties for valuation of the provisions of origin of goods up to the value of goods rather than the twice of the customs tariffs